Techniques are described that facilitate performing accounting and billing separately for each customer of a service provider account registered to an owner of a shared customer device. An access router performs separate data usage accounting for each of the customers in sub-accounts of the registered service provider account based on customer virtual local area network (CVLAN) and service VLAN (SVLAN) tags included in data packets. A network operator may, therefore, generate a bill for the shared customer device that includes separate data usage charges for each customer. To facilitate the techniques, the access router may determine a CVLAN and SVLAN associated with a customer. The CVLAN and SVLAN tags are included in a service request toward a service provider, and copied into a service request reply toward the shared customer device. The shared customer device then includes the tags in data packets to identify the customer to the access router.